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HomeMy WebLinkAbout11-12-08 ESTATE NO. 21-08-0351 FIRST AND FINAL ACCOUNT AND STATE[~NT OF PROPOSED DISTRIBUTION OF AND BY FLOYD P. SHAFE'ER, E~CUTOR OF THE ESTATE AND UNDER THE LAST WILL 'AND TESTAMENT OF EDNA HAZEL SHAFFER A/R/A EDNA 8. SHAFFER, DECEASED, LATE OF UPPER ALLEN TOWNSHIP, CUD~ERLAND COUNTY, PENNSYLVANIA FLOYD P. SHAFFER, Executor as aforesaid and Accountant herein, avers as follows: DATE OF DECEDENT'S DEATH DATE LETTERS TESTAMENTARY ISSUED: DATES OF E7~CUTOR'S NOTICE ADVERTISED Cumberland Laor Journal: The Sentinel March 19, March 2?, N a `~ _~ :- G~ ,.__~.~...~ ~ +G - _ ~ N -~~ ~ :-'7 -~, ,-, ~ - ~ ~ `ern 2008 - ~ N - 2008 p ~ ,- ^ ~ '~~ N April 11, 18, 25, 2008 April 10, 17, 24, 2008 FIRST AND FINAL ACCOUNT PERSONALTY - PRINCIPAL ACCOUNT DEBITS The Accountant charges himself with the receipt of the Decedent's personality, goods cad chattels as set forth in his inventory heretofore filed $14,447.50 Transferred frown Real Estate Account: 23 950.11 TOTAL PERSONALTY, PRINCIPAL ACCOUNT, DEBITS: ~~ PERSONALTY - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for the payment of the following items frown Decedent's Personality Account: 1. Stone & Murray Funeral Homes 2. Stone & Murray Cut Hams on grave marker 3. Attorney Fee 4. Probate Fees 5. IRS- Income Tax 6. Messiah Village - Care 04/05/08 7. Messiah Village - Care 04/15/08 8. Alert Pharmacy 04/07/08 9. Register of 'Hills - Inheritance Tax 10. Register of Wills - Fils Tax Return 11. Register of Wills - Local Inventory 12. Register of Wills - File Account 13. Sentinel Newspaper Advertise Estate 14. Cumberland Lat+ Journal Advertise Estate $7,022.00 $115.00 $7,379.00 $260.00 $1,495.00 $6,965.00 $4,322.90 $166.62 $6,152.41 $15.00 $15.00 $180.00 $134.68 $75.00 1 15. Settlement of Claims for Condition of house sold $2,000.00 16. PA Dept. of Revenue - Estimated Income Tax $600.00 17. IRS - Estimated Income Tax 1 500.00 TOTAL PERSONALTY, PRINCIPAL ACCOUNT, CREDITS TOTAL - $ , 9 .~ PERSOTiAI.TY - INCt~ ACCORJNT DEBITS The accountant charges himself with the receipt of the following income from the invs$tment of Personality Principal $ 0.00 Interest TOTAL PERSONALTY, INCO1~ ACCOUNT,D88ITS $ 0.00 PERSO1+De1I.TY - INCOME ACCOUNT CREDITS The accountant claims credit for the payment of the the following items from the Personalty Principal Account $ 0.00 TOTAL PERSO~iALTY, INCOME ACCOiA1T, CREDITS $ 0.00 REAL ESTATE - PRINCIPAL ACCOUNT DEBITS The Accountant charges himself Mich the receipt of Decedent's Real Estate as set forth in his inventory heretofore filed in the amouat of TOTAL REAL ESTATE, PRINCIPAL ACCOUNT, DEBITS $140,584.92 TOTAL - $140,5$4.92 REAL ESTATE - PRINCIPAL ACCOUNT CREDITS The Accountant claims credit for the payment of the following items from Real Estate Principal Account 1. The Homestead Group - Comomi.saion $8, 519.00 2. Robert E. Myers, Attorney $650.00 3. Notary $20.00 4. it~egister of dills - Realty Transfer Tax $1,399.00 5. County - Towaship Tax $626.29 6. Transferred to Personalty Account ~~ - $2~~ 2 REAL ESTATE - INCOL~~ ACCOUNT DEBITS The Accountant charges h~self Frith the receipt of the incomme from the investo~eent of Resl Estate Principal Account $ O.QQ TOTAL REAL ESTATE, INCOt~ ACCOUNT, DEBITS $ 0.00 REAL ESTATE - INCO~ ACCO'ONT CREDITS The Accountant claims credit for the payment of the following items from the Real Estate Income Account $ 0.00 TOTAL REAL ESTATE, INCOME ACCOUNT, CREDITS $ 0.00 RECAPITt?LATION PERSONALTY: PRINCIPAL ACCOUNT Debits: $ 38,397.61 Credits: $ 38 397.61 Balance: 0.0 INCOME ACCOUNT Debits: $ 0.00 Credits: $ 0.00 PRINCIPAL ACCOUNT Debits: $140,584.92 Credits: 35,164.40 TOTAL FOR DISTRIBUTION: $105,420.52 Re tfully ' tted, Aaaonntant 3 C06t~01l~1NEALTB OF PENNSYLVANIA) ~ ~ s.s COUNTY OF B$i8~l~i~iD~ Floyd P. Shaffer, being duly aMOra according to laM deposes and says: that he is the Executor of the Estate and under the Last Till and Testament of Edna Hazsl Shaffer A/R/A Edna H. Shaffer, Deceassd, that he is the Accountant horein: that the foregoing is a true and complete accounting of h~i acmninistratioa of said Estate; that the attached list or schedule (*) contains the names, addressee and amounts due unpaid creditors rho have given proper notice of their claims; that the attached list or schedule (**) contains the names sad addre:see of all persona interested in the distribution of acid Estate; sad that the facts set forth herein are true and correct to the beat of hie kaoMledge, information and belief. 2 Fl d P. Sh fer, Executor 3~-ora to c~ subscribed before me this y ofC~TO~~R, 2008 lUo T~ ~ `I U 1`~c~3-. t c. ~__.__ COMMONWEALTH OF PENNSYLVANI ~TARIAL3`~"" Robert E. Myers, Notary PubAo Fairv~w Twp. York County Commission Expires Jan. 16, ~ 4 * UNPAID CREDITORS: **PER30Ti3 INTERESTED INDISTRISUTION OF ESTATE: 1. Floyd P. Shaffer 628 Lewiaberry Road New Cumberland, PA 17070 2. Luther Leroy Shaffer Windamere Road LeMisberry, PA 17339 3. John W. F. Yohe 741 Walton Street Leawyne, PA 17043 Ruth Shaffer 628 Lenisberry Rosd NeM Cumberland, PA 17070 5 STATEii~iT OF PROPOSED DISTRIBUTION Floyd P. Shaffer, Executor and Accountant herein, proposes To distribute the balaace of the Estate of Edith Sazel Shaffer A/K/A Edith H. Shaffer, Deceased, to Mit: $105,420.52 In accordance With the Last Will sad Testament of said Decedent as folloNS: Luther Leroy Shaffer John W. F. Yohe Ruth Shaffer Floyd P. Shaffer -Residue of House Sale TOTAL DISTRIBUTION: Plus any State and Federal Income Tax Refunds C~ONiiEALTH OF PENNSYLVANIA ) s.s COUNTY OF ~ ) -0.00- -0.00- -0.00- $105,420.52 $105,420.52 Floyd P. Shaffer being duly sworn according to laM, deposes sad says that the facts set forth in the foregoing Statement of Proposed Distribution are true and correct to the beat of his knoMledge, information sad belief. F oyd P. 3haff~r, Executor Scorn to sad subscribed before me this ~ day of ~~`C'~8~~-, 2008 IV vr~ ~ Pia c,~ c CQ;:4f~4hW_~/rtni.i'-!~AQf~ #'~y~SYl..lr~.~•.f!,4 Robert ~. f:~}-a; •Y~:,=;,, i~~:~!io M Commission cr:pires Jan. 19, 2049 ESTATE NO. 21-OS-0351 IN RE: ESTATE OF EDNA 8. SHAFFER DECEASED, LATE OF UPPER ALLEN TOWNSHIP, CL~ERI.AND COUNTY, PENNSYLVANIA ORDER AND NOW TO WIT: This day of 2008, upon motion of Robert E. Myers, attorney for Floyd P. Shaffer, executor cad consideration of the First cad Final Account filed it is hereby ordered cad decreed that the property of the decedent be ararded as follors: Floyd P. Shaffer $105,420.52 Plus any State cad Federal Iacotne Tax Refunds By the Court JUDGE 7 4 DECEDENT'S ESTATE COURT OF COMMON PLEA5 OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF EDNA HAZEL SHAFFER AKA ,DECEASED EDNA H. SHAFFER rya 21-08-0351 No ~ . - . _ ~~ ~ r' `~' ~ ,,,_ N -S _, ''- ~ 5~~~ PETITION FOR ADJUDICATION / ~~~-~'` < , ~ - r~- r=~~ STATEMENT OF PROPOSED DISTRIBUTION ~ ~ c~ `~ ~ i t, ~ _'='i PURSUANT TO Pa. O.C. Rule 6.9 . - ~ ~ 4, ; Y~ rv This form may be used in all cases involving the Audit of the Account of a Decedent's Estate. If space is insufficient, riders may be attached. Attach the spouse's election, if any; the papers required under items 8-19 inclusive; and any instrument pertinent to the adjudication. INCL UDE ATTACHMENTS AT THE BACK OF THIS FORM. Name Of COUnSeI: ROBERT E . MYERS Supreme Court I.D. No.: 0 9 7 2 9 Name of L3W Flan: ROBERT E. M Y E R S Address: l00 YORK ROAD, NEW CUMBERLAND, PA 17070 Telephone: 71 7/ 7 7 4- 316 3 Fax: 717/774-2257 Form oc-o~ rev. 10.13.06 Page 1 of 10 Jd/ Estate of EDNA HAZEL SHAFFER AKA EDNA H. SHAFFER 1. Name~~ and address(xs,~ of Petitioner(: Name: FLOYD P . SHAFFER Address: 628 LEWISBERRY ROAD Deceased NEW CUMBERLAND PA 17070 Identify any executors or administrators who have not joined in the Petition for Adjudication and Statement of Proposed Distribution and state reason: NONE Is this the first accounting by this fiduciary? ..................... ~ Yes ~ No If not, identify prior accountings, the accounting periods covered, and the date of adjudication of the prior accounting. 2. Decedent died on MARCH 19 , 2 0 0 8 Letters Testamentary or Letters of Administration were granted to Petitioner(s) on Date of Will (if applicable): October 31 , 2 0 01 Date(s) of Codicil(s) (if applicable): Date of probate (if different from date Letters granted): Was a bond required? Yes ~ No If yes, state amount: Are proofs of advertising of the grant of Letters attached? ......... ~ Yes ®No Dates OfadvertlSlrigofthegrantofLetterS:CUMBERLAND LAW JOURNAL- APRIL 11, 18,25, 2008 THE SENTINEL - APRIL 10, 17, 24, 2008 Form OG01 rev. 10.13.06 Page 2 of 10 EDNA HAZEL~SHAFFER AKA EDNA H. SHAFFER Estate of _ __ _ _ ,Deceased 3. Was decedent survived by a spouse? ............................. ~ Yes ~ No If yes, name of the surviving spouse: 4. Has the surviving spouse filed to take an elective share? ............. Yes ®No (See Section 2201 et sue. of the Probate, Estates and Fiduciaries Code) If yes, date of election: 5. In the case of an intestacy, state the names of the decedent's surviving children or surviving issue of deceased children (if none, so state): 6. Did decedent marry after execution of Will or Codicil(s)? ........... ~ Yes ~ No Were any children born to decedent after execution of Will or Codicil(s)? ........................................... ®Yes ~ No If yes, give names and dates of birth: Name: Date of Birth: 7. If required by the Medical Assistance Estate Recovery Act, 62 P.S. § 1412, was a request for a statement of claim sent to the Department of Public Welfare? .............................. Yes ®No Form OG01 rev. 10.13.06 Page 3 of 10 Estate of EDNA HAZEL SHAFFER AKA EDNA H. SHAFFER Deceased 8. Written notice of the Audit as required by Pa. O.C. Rules 6.3, 6.7 and 6.8 has been or will be given to all parties in interest listed in item 9 below, all unpaid creditors and all claimants listed in item 10 below. In addition, notice of any questions requiring Adjudication as discussed in item 14 below has been or will be given to all persons affected thereby. A. If Notice has been given, attach a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice. B. If Notice is yet to be given, a copy of the Notice as well as a list of the names and addresses of the parties receiving such Notice shall be submitted at the Audit together with a statement executed by a Petitioner or counsel certifying that such notice has been given. C. If any person entitled to Notice is not sui juris (e.g., minors or incapacitated persons), Notice of the Audit has been or will be given to the appropriate representative on such party's behalf as required by Pa. O.C. Rule 5.2. D. If any charitable interest is involved, Notice of the Audit has been or will also be given to the Attorney General as required under Pa. O.C. Rule 5.5. In addition, the Attorney General's clearance certificate (or proof of service of Notice and a copy of such Notice) must be submitted herewith or at the Audit. 9. List all parties (charitable and non-charitable) of whom Petitioner(s) has/have notice or knowledge, having or claiming any interest in the estate as beneficiaries under the Will or Codicil(s) or as intestate heirs if there is a complete or partial intestacy: A. State each party's relationship to the decedent and the nature of each party's interest(s): Name and Address of Each Party in Interest ~ Relationship and Comments, if any ~ Interest Floyd P. Shaffer SON Residue of funds from 628 Lewisberry Road sale of house 622 Lewis- New Cumberland, PA berry Road, New Cumb~r- 17070 land, PA Luther Leroy Shaffer SON $0.00 - Conditional 710 Windamere Road interest which did not Lewisberry, PA happen 17339 Form oc-ol rev. 10.13.06 Page 4 of 10 Estate of EDNA HAZEL SHAFFER AKS EDNA H . SHAFFER Name acrd Address c John W.F. Yohe 741 Walton St. Lemoyne, PA 17043 Ruth Shaffer 628 Lewisberry Road New Cumberland, PA 17070 elationshrp and Friend Deceased $0.00 Conditional interest which did not happen. Daughter-in-Law $0.00 Conditional interest which did not happen. B. Identify each party who is not sui juris (e.g., minors or incapacitated persons). For each such party, give date of birth, the name of each Guardian and how each Guardian was appointed. If no Guardian has been appointed, identify the next of kin of such party, giving the name, address and relationship of each. NONE C. State why a Petition for Guardian/Trustee Ad Litem has or has not been filed for this Audit (see Pa. O.C. Rule 12.4). D. If distribution is to be made to the personal representative of a deceased party, state date of death, date and place of grant of Letters and type of Letters granted. Form oc-ol rev. 10.13.06 Page 5 of 10 Estate of ED1QA HAZEL SHAFFER AKA EDNA H . SHAFFER ,Deceased 10. Other than the claim for the family exemption, list the names of all lrnown claimants and the amount of their claims and state whether each claim is admitted. Name and Address ojEach Claimant Amount ojClaim Claim Admired? Will Claim Be Paid !n Full? Yes Yes NONE ~No ®No ®Yes ®Yes ®No ®No Yes ~ Yes ~No ®No Yes ®Yes ®No ~ No If the estate is insolvent, attach a schedule setting forth the order of preference under 20 Pa.C.S. § 3392 and the proposed payments. 11. Was family exemption claimed? ................................ Yes ®No Was family exemption allowed? ................................ ®Yes ©No Family exemption claimant's name and relationship: Name: Relationship: Form OC-01 rev. 10.13.06 Page 6 of 10 Estate of EDNA HAZEL SHAFFER AKA EDNA H . SHAFFER ,Deceased 12. The amount of Pennsylvania Transfer Inheritance Tax and additional Pennsylvania Estate Tax paid, the date(s) of payment(s), and the interest(s) upon which paid, are as follows: Date Payment Interest April 3, 2008 $6,862.50 Over-Payment 13. On the date of death, was the decedent a fiduciary (personal representative, trustee, guardian, agent under power of attorney) or surety on the bond of a fiduciary? ................... Q Yes ~ No If yes, provide the name of the estate, indicate whether an account has been filed and confirmed absolutely and all awards performed, or, in the alternative, how the decedent's estate will be discharged for the decedent's fiduciary administration of the estate. 14. A. Describe in detail any questions requiring adjudication and state the position of the Petitioner(s) as to each question: See Exhibits A, B-I, and B-II attached and made part hereof by reference. B. Has notice of the question requiring adjudication been given to the parties identified in Paragraph 9 above? .................. ~ Yes ~ No s~. In the Notice of the Filing of the account and by-copy of this petition. 15. If Petitioner(s) has/have knowledge that a share has been assigned, renounced, disclaimed or attached, provide a copy of the assignment, renunciation, disclaimer or attachment, together with any relevant supporting documentation. Form OC-DI rev. !0.!3.06 Page 7 of 10 Estate of EDNA "HAZEL SHAFFER AKA EDNA H . SHAFFER ,Deceased 16. Had the decedent been adjudicated an incapacitated person? .......... ®Yes ®No If yes, attach a copy of the Order if available; otherwise state the Court, term, number, date, and name of Hearing Judge. 17. A. List or attach a separate list of additional receipts and disbursements since the closing date of the Account. NONE B. Has notice of the additional receipts and disbursements been given to the parties identified in Paragraph 9 above? ............. ~ Yes ®No 18. If a reserve is requested, state amount and purpose. Purpose: If a reserve is requested for counsel fees, has notice of the amount of fees to be paid from the reserve been given to the parties in interest? ........................................ ®Yes 0 No If so, attach a copy of the notice. 19. Is the Court being asked to direct the filing of a Schedule of Distribution? .......................... ®Yes ~No As to real estate only? ........................................ Yes ®No Form OC-01 rev. 10.13.06 Page 8 of 10 Estate of EDNA HAZEL SHAFFER AKA EDNA H . SHAFFER Deceased Wherefore, your Petitioner( ask(s) that distribution be awarded to the parties entitled and suggest(s) that the distributive shares of income and principal (residuary shares being stated in proportions, not amounts) are as follows: A. Income: Proposed Distributee(s) Amount/Proportion Floyd P. Shaffer 100 B. Principal: Proposed Distributee(s) Amount/Proportion Floyd P. Shaffer 100$ Submitted By: (All petitioners must sign. Add additional lines if necessary): Name of Petitioner: F l o y P. S h a f f e r Name of Petitioner: Form OGO! rev. !0.!3.06 Page 9 of 10 Estate of EDNA HAZEL SHAFFER AKA EDNA H . SHAFFER ,Deceased Verification of Petitioner (Verification must be by at least one petitioner.) The undersigned hereby verifies * [that he/she 1S title E x e c u t o r of the above-named ~~,~ Estate and] that the facts set forth in the foregoing Petition for Adjudication /Statement of Proposed Distribution which are within the personal knowledge of the Petitioner are true, and as to facts based on the information of others, the Petitioner, after diligent inquiry, believes them to be true; and that any false statements herein are made subject to the penalties of 18 Pa. C.S. § 4904 (relating to unsworn falsification to authorities). Signature of Petitioner * Corporate petitioners must complete bracketed information. Certification of Counsel The undersigned counsel hereby certifies that the foregoing Petition for Adjudication/ Statement of Proposed Distribution is a true and accurate reproduction of the form Petition authorized by the Supreme Court, and that no changes to the form have been made beyond the responses herein. Signature f Co sel for Petitioner Form oc-o~ rev, 10.13.06 Page 10 of 10 Decedent in Item II of her Will devised her house and lot at 628 Lewis berry Road to Floyd Paul Shaffer, her son and now executor. Said Floyd Paul Shaffer as her attorney in fact entered into an agreement to sell the house before her death with settlement after her death by said Floyd P. Shaffer, executor of her Estate. In the event she did not own said house then her assets were to go 75% to Floyd P. Shaffer and 25% in trust for Luther Leroy Shaffer, her son. The moneys from the sale fo the house were used to pay Estate debts with the residue being the sole amount for distribution. g Petitioner's position is that since house was in decedent's name at time of her death that he individually is entitled to the moneys for distribution. Petitioner's further position is that the funds from the sale of the house is readily traced to the sole moneys for distribution. See Exhibit B-I and B-II. EXHIBIT A § 6:7. Conversion in which proceeds remain receivable at the time of death In the absence of a contrary intent appearing in the will, a devisee or legatee of property specifically devised or bequeathed has the right to any of that property which the testator still owned at his death and: • any balance of the purchase price or balance of property to be ____ received in exchange, together with any security interest, owing ` from a purchaser to the testator at his death by reason of a sale or exchange of the property by the testator;33 31. Harshaw v Harshaw (1898) 184 Pa 401, 39 A 89; Gibson's Estate (1914) 57 Super Ct 283; Zimmerman Estate (1962) 29 D &C2d 479. As to conversion of securities, see § 6:12. As to the treatment of receivables, see § 6:7. 32, Re Frost's Estate (1946) 354 Pa 223, 47 A2d 219, 1b5 ALR 1030; Re Black's Estate (1909) 223 Pa 382, 72 A 631; Weaver Estate (1966) 40 D &C2d 371. %~ Annotations: Ademption of bequest of proceeds of property, 45 ALR3d 10. ~3. 20 Pa CS § 2514(18}(i). f Annotations: Construction and effect of statute providing that agreement made by a testator for sale or transfer of property disposed of by will previously made does not revoke or adeem such disposition, 62 ALR2d 958. d 304 Summ Pa Jur 2 ,~ r ~. ~~vIPTION 6:7 • any amount .due for the condemnation of the property and unpaid at the testator's death;' --~-_ • any proceeds unpaid at the testator's death on fire or casualty insurance on the property; and • property owned by the testator at his death as a result of foreclosure, or obtained in lieu of foreclosure, of the security for a specifically bequeathed obligation. ~~~~ Comment: This statute effects a change in the law of ademption as it existed previously.97 Under the common law of ademption, courts did not recognize a right in the beneficiary to a purchase money mortgage acquired by the testator on the sale of devised real estate. Additionally, under prior law, if a testator entered into an executory contract for the sale real estate which was the subject matter of a prior specific devise, the courts would apply the doctrine of equitable conversion to find that the testator's interest in such land was converted into personalty immediately upon the signing of the contract, the specific devise was thereby adeemed, and the proceeds therefore passed through the residuary estate to the residuary legatees.39 But pursuant to this statute, the specific devisees of real estate placed under an agreement of sale by the testatrix who died before the closing were entitled to the proceeds of the sale closed by the executor and remaining in his hands upon full settlement of the estate.°° 34. 20 Pa CS § 2514(18)(ii). 35. 20 Pa CS § 2514(18)(iii). 36. 20 Pa CS § 2514(18)(iv). 37. Estate of Taylor (1978) 480 Pa 488, 391 A2d 991; Forbes Estate (1980) 15 D Cad 692. ~• Estate of Taylor (1978) 480 Pa„488, 391 A2d 991. 39, Forbes Estate (1980) 15 D & Cad 692. fico nonademption, generally, where a will makes a gift of the proceeds of property, see § 6:6. ~• Forbes Estate (1980) 15 D & Cad 692 (construing 20 Pa CS § 2514(18)(1)). JAM Pa Jur 2d 305 '; ~X H-l ~ ~ i ~ ~-~ PROOF OF PUBLICATION State of Pennsylvania, County of Cumberland Tames Kleinklaus, Advertising Operations Director, of The Sentinel, of the County and State aforesaid, being duly sworn, deposes and says that THE SENTINEL, a newspaper of general circulation in the Borough of Carlisle, County and State aforesaid, was established December 13,1881, since which date THE SENTINEL has been regularly issued in said County, and that the printed notice or publication attached hereto is exactly the same as was printed and published in the regular editions and issues of THE SENTINEL on the following day(s): Ayri110,17, 24, 2008 COPY OF NOTICE OF PUBLICATION Affiant further deposes that he/she is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statement as to time, place and character of publication e Sworn to and subscribed before me this 29th day of April, 2008. Notary Pub My commission expires: `~, ~ lOv COMMONWEALTH OF PENNSYLVANIA Notarial Seal Christina t.. Wdfe, Notary PubMc Carlisle eoro, Cumberland County My Canrrrission E Sept.1,2008 Member, Pennsylvania Association Of Notaries PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 COMMONWEALTH OF PENNSYLVANIA COUNTY OF CUMBERLAND ss. Lisa Marie Coyne, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues of the said Cumberland Law Journal on the following dates, viz: April 11 April 18 and April 25 2008 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. Shaffer, lEdaa ][itael a/lk/a Edaa H. Shaper, deed. Late of Upper Allen Township. Executor: Floyd P. Shaffer, 628 Lewisberry Rd. ,New Cumberland, PA 17070. Attorney: Robert E. Myers, Es- quire, 100 York Road, New Cum- berland, PA 17070. a Marie Coyne, E for SWORN TO AND SUBSCRIBED before me this 25 day of April, 2008 r Notary NOTARIAL SEAL DE90RAH q COLLtNS Notary Public CARLISLE BORO, CUM9ERLAND COUNTY My Commisslon Expires Apr 28, 2010